Browse Tax Judgements
Showing 1–20 of 49 judgements · Browse by section & bench
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M/s.Ashiana Manufacturing India Ltd vs. DCIT
The appeal arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi dated 07.05.2024 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 dated 26.05.2023 by the Assessing Officer, NeF…
Deputy Commissioner of Income Tax vs. Liberty Retail
The appeal by the Revenue emanates from the order of the Ld. Addl/JCIT(A)-I, Mumbai dated 19.3.2025 relevant to assessment year 2014-15. The grounds of appeal pertain to whether the Common Area Maintenance (CAM) charges paid by the assessee…
ACIT (OSD), Delhi Vs. M/s. Pandit Munshi Ram & Associates Pvt. Ltd
The assessee did not file the return of income. The AO noticed several transactions such as purchase of an immovable property, interest earned, and payments made to contractors. Notice was issued u/s 148 of the IT Act, and the assessee file…
WAW Digitrade Private Limited Vs. AO, Faceless Assessment Centre, Delhi
The assessee's case was reopened under section 147 of the Income Tax Act, 1961 by issuing a notice under section 148 on 28.06.2021. The notice was deemed to have been issued under section 148A(b) and information was supplied to the assessee…
Anju Kesarwani Vs. Deputy Commissioner of Income Tax
The assessee sold 4,000 shares of PMC Fincorp Ltd. and declared Short Term Capital Gain (STCG) of Rs. 8,59,559/-. The STCG was duly disclosed in the return of income. The return was processed under section 143(1) of the Act accepting the re…
Dharambir v. National Faceless Assessment Centre, Delhi
The assessee, Dharambir, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC dated 25.02.2025 for A.Y. 2014-15. The assessee raised several grounds of appeal, including procedural irregularities, invalid n…
DCIT, Central Circle, Delhi vs. Pooja Mittal
A search and seizure operation was carried out at the premises of Sh. Navneet Dawar, Sh. Anil Narang (Proprietor of M/s. Unique Associates) and Sh. Gurvinder Duggal. During the course of survey proceedings, a photocopy of an agreement to se…
Rajiv Garg vs. Commissioner of Income Tax (Appeals)
The assessee filed an appeal against the order of Commissioner of Income Tax (Appeals) dated 18.09.2025 for Assessment Year 2014-15. The assessee declared income of Rs.9,76,450/- for A.Y. 2014-15. Reassessment proceedings were initiated, an…
ACIT, Circle-7(1), Delhi vs. Eberspaecher Suetrak Bus Climate Control Systems India P. Ltd.
The assessee filed its return of income declaring a loss, which was selected for scrutiny. Notices were issued but remained unserved. The Assessing Officer completed the assessment by making substantial additions and disallowances. The asse…
Pradeep Kumar Yadav vs. Income Tax Officer
The assessee's appeal for assessment year 2014-15 arises against the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [in short, the 'CIT(A)/NFAC'], Delhi's DIN and order No. ITBA/NFAC/S/250/2025-26/1078128541(1), dated…
M/s. Bhasin Motors Pvt. Ltd. vs. ACIT
The assessee, M/s. Bhasin Motors Pvt. Ltd., filed twin appeals against the Commissioner of Income Tax (Appeals)-23's order dated 11.01.2019. The appeals pertain to proceedings under section 143(3) and 271(1)(c) of the Income-tax Act, 1961. …
DCIT, Central Circle 28, New Delhi vs. Gunjan Gupta, BJ-128, Shalimar Bagh, Delhi – 110 088.
This appeal is filed by the Revenue against the order of Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 25.07.2025 for the Assessment Year 2017-18. Search action wa…
Airports Authority of India Employees Provident Fund Trust vs The Income Tax Department
The assessee, Airports Authority of India Employees Provident Fund Trust, is an approved Provident Fund Trust under Rule 3(1) of part A of the Income Tax Act, 1961. The assessee claimed a sum of Rs. 1,14,70,598/- as exempt income under Sect…
Balesh Jain & Sons HUF vs. Income -Tax Officer Ward 55
The case of the assessee was re-opened for A.Y. 2014-15 u/s 147 of the Act and notice u/s 148 of the Act was issued dated 29-06-2022. In the response of the notice the assessee filed the return of income declaring total income at Rs.10,80,4…
Dinesh Kumar Vs. Assistant Commissioner of Income Tax
The appeal was filed by Dinesh Kumar against the order dated 21.10.2024 of the Learned Commissioner of Income-Tax (Appeals)-24, Delhi, under Section 250 of the Income-Tax Act, 1961 for the assessment year 2014-15. The appellant/assessee had…
Stupa Consulting Private Ltd. vs. Deputy Commissioner of Income Tax
The appeal was filed by Stupa Consulting Private Ltd. against the order dated 29.08.2024 of the Learned Commissioner of Income-Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 26.12.2016 of the Lea…
ITA No.1332/Del/2020
This Revenue’s appeal for assessment year 2014-15, arises against the Commissioner of Income Tax (Appeals)-37 [in short, the 'CIT(A)'], New Delhi’s order dated 17.01.2020 passed in case no. CIT(A), Delhi-37/10010/2016-17, involving proceedi…
Late Arvind Kumar Kotawal vs ACIT, Circle 70(1), New Delhi
The return of income for A.Y. 2014-15 was filed by the assessee / appellant on 14.07.2014, declaring total income at Rs. 38,26,220/-. The assessee was selected for scrutiny and an initial notice u/s 143(2) dated 21.09.2015 was issued and se…
Chitra Utsav Video Pvt. Ltd vs. ITO
The case pertains to the assessment year 2014-15, where Chitra Utsav Video Pvt. Ltd filed its return of income on 26-11-2014 declaring a total income of Rs 19,01,202/-. The company's predominant business activities were film production and …
Prahlad Gautam vs. Dy. CIT
The instant appeal was filed by the assessee, Sh. Prahlad Gautam, against the order dated 23/08/2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), arising out of the assessment order passed unde…